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United Kingdom VAT & Duties Tribunals Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Mulraney v Revenue and Customs [2005] UKVAT V19280 (06 October 2005) URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19280.html Cite as: [2005] UKVAT V19280 |
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19280
LONDON TRIBUNAL CENTRE Reference No: LON/2005/757
Copy sent to:
Appellant/Applicant
Respondents
SHAUN MULRANEY Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: MICHAEL TILDESLEY OBE (Chairman)
PAUL ADAMS FCA
Sitting in public in Bristol on 15 September 2005
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a late penalty registration dated the 23 February 2005 in the sum of £682 mitigated and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
AND UPON HEARING the Appellant in person and Jonathan Holl of the Solicitor's office of HM Revenue and Customs for the Respondents
AND THIS TRIBUNAL having heard this appeal and having announced its decision
AND the Appellant and the Respondents by their said representatives stating pursuant to Rule 30(8) of the said Rules as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules
THIS TRIBUNAL FINDS THAT the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal
AND THIS TRIBUNAL DIRECTS THAT this appeal is DISMISSED in respect of reasonable excuse and that there is to be no direction as to costs
The Tribunal, however, mitigates the original penalty of £910 by 75% leaving £228 to pay. The reasons for the mitigation are the Appellant's co-operation with HM Revenue and Customs, and his voluntary disclosure that he was subject to VAT
MICHAEL TILDESLEY
Chairman
Release Date: 6 October 2005
© CROWN COPYRIGHT 2005
